How Sustainability Accounting contributes to improved Information Management and Management Control

Publikation: Beiträge in SammelwerkenAbstracts in KonferenzbändenForschungbegutachtet

Authors

Despite the increasing body of literature on measuring, managing and communicating corporate sustainability this research has largely focused on individual cases. These studies have mostly – if not entirely – focused on the sustainability accounting practice framed within the individual context within which the research was conducted. Hence, extant literature has been criticised for failing to explicate the extent to which the identified aspects can be
transferred to other situations. This limits their explanatory power and renders them of limited use to practitioners and management science researchers. Apart from few exceptions, an in-depth investigation of corporate practice to address this gap is virtually non-existent to date. This unveils the need to systematically depict and analyse possible situations of relevance to other companies and decision situations by analysing them beyond their specific context.
Therefore, this paper (as well as the research presented therein) draws a comprehensive account of numerous aspects of sustainability accounting that contribute to improved information management and management
control. By putting together the findings, the paper approaches the question: How does sustainability accounting contribute to improved information management and management control?
OriginalspracheEnglisch
Titel15th EMAN Conference on Environmental and Sustainability Management Accounting : Environmental Management Accounting for a Sustainable Economy
Anzahl der Seiten1
ErscheinungsortHelsinki
VerlagHelsinki Metropolia University of Applied Sciences
Datum2012
Seiten13
ISBN (Print)978-952-93-1238-2
ISBN (elektronisch)978-952-93-1239-7
PublikationsstatusErschienen - 2012
Veranstaltung15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012: Accounting for Sustainable Business with EMA - Helsinki, Finnland
Dauer: 24.09.201226.09.2012
Konferenznummer: 15
http://eman-eu.org/conferences/helsinki-2012/

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